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2011 (2) TMI 571 - AT - Central ExciseClassification - commercial parlance test - dispute in this case is about the classification of the two products viz. “Milkana Dairy Whitener” and “Milkana Dairy Powder Light & Sweet - The contention of the appellant is that these products used as dairy whiteners have name, character and uses distinct from the “milk powder, other than powder specially prepared for feeding infant”, covered by heading No. 0401.13 - It has been pleaded that for deciding the classification of the goods in question, the commercial parlance test must be applied and since in common parlance, the goods, in question, are considered as different from the milk powder, the same would not be covered by Heading No. 0401.13 of the Tariff - Appeal is dismissed
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